Hugh J. Ault

professor emeritus

BACKGROUND

Hugh Ault retired from active teaching duties in the spring of 2012.

Professor Ault is a specialist in taxation with an emphasis on international tax issues. He has been visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at Gakushuin University in Tokyo, Japan. He was a Fulbright Exchange Professor at the University of Stockholm, where he received an honorary Juris Doctor degree in 1994. In 2003 he also received an honorary doctor of law degree from Katholieke Universiteit Leuven, Belgium, in recognition of his academic contributions in international and comparative tax law. He taught courses in business and international taxation as well as tax policy.

Professor Ault has written numerous books and articles on tax issues. The third revised edition of his book Comparative Income Taxation: A Structural Analysis (Kluwer/Aspen) appeared in 2010 and a Chinese translation was published by Peking University Press in 2013. Professor Ault was formerly Senior Advisor to the Organization for Economic Cooperation and Development (OECD) Centre for Tax Policy and Administration (1997-2012). He is currently Visiting Research Scholar at the Max Planck Institute for Tax Law and Public Finance in Munich and Senior Visiting Fellow at the University of Stockholm Centre for Commercial Law. He is also serving as a Consultant to the United Nations Financing for Development Office (FfoDO), involved in work on strengthening developing country tax systems.